أثر الهيكل التمويلي على ممارسات سلوك التجنب الضريبي للشركات من منظور محاسبي : دراسة تطبيقية مقارنة بين الشركات كبيرة الحجم المقيدة و الشركات متوسطة و صغيرة الحجم المقيدة بالبورصة المصرية

Abstract EN

The research aims to study and test the effect of the financing structure on tax avoidance behavior practices of non financial companies listed in the Egyptian stock exchange from an accounting perspective, with a focus on conducting a comparative applied study by examining whether the financing structure affects the practices of tax avoidance behavior of large-sized companies to a greater degree than its effect on the tax avoidance behavior practices of small and medium-sized companies.

using a sample of non financial companies listed on the Egyptian stock exchange for a period of five years, 2017-2021 .

the results of the study showed that the financing structure have a significant positive impact on tax avoidance behavior practices of the large-sized companies.

and has a significant and positive impact on the tax avoidance behavior of the medium and small-sized companies.

finally ; the results of the study showed that there are significant differences between Adj R2 for a sample of large-sized companies, and its counterpart for medium-and small-sized companies, with a significant preference for the financing structure in explaining the changes that occurred in the practices of tax avoidance behavior for large-sized companies, compared to its explanatory ability in explaining the changes that occurred in tax avoidance behavior practices for small and medium-sized companies.